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All Journal Journal of Accounting Auditing and Business Jurnal Sistem Informasi
Harry Suharman
Padjadjaran University
Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Successful Implementation of Information Systems in Public Sector Organizations Ajeng Apridiyanti; Harry Suharman; Zaldy Adrianto
Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i1.25351

Abstract

This study aims to determine the success of the implementation of the Regional Financial Management Information System (SIPKD) in the Regional Work Unit (SIPKD) in the Sumedang District Government, by examining the effect of system quality, information quality and service quality on user satisfaction and its implications for net benefits. This study uses primary data from questionnaires given to leaders of agencies, operators, and administrators of SIPKD. The data analysis method used is path analysis. The results of this study indicate that the quality of the system, the quality of information, and the quality of service affect user satisfaction and impact on net benefits both partially and simultaneously. The results of this study contribute to adding literature on the implementation of information systems in public sector organizations, and influencing factors can be used as a reference for public sector organizations in assessing the application of information systems.
The Determinants of Environmental Performance: A Study on Indonesia Listed Firms Amalia Tresna Fadhilah; Harry Suharman; Sofik Handoyo
Journal of Accounting Auditing and Business Vol 4, No 2 (2021): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i2.34944

Abstract

This study aims to analyse and examine the determinants of environmental performance in companies. The results of this study are expected to increase the company's concern for environmental sustainability. The population in this study were all companies listed on the Indonesia Stock Exchange in the 2017-2020 period. The samples in this study were 11 companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research was conducted with a quantitative approach. The results show that financial performance, corporate governance, and market capitalisation positively and significantly affect environmental performance.
The Role of Bonus Allocation in Project Investment: An experimental study using Balanced Scorecard (BSC) Training Treatment Fauziah Rahman; Harry Suharman; Sofik Handoyo
Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i1.25923

Abstract

This research aims to determine the role of bonus allocation and balanced scorecard training in the selection of investment projects. This research used a controlled laboratory experiment method with a pretest-posttest control group experimental design which involves two groups, namely the experimental group and the control group. The experiment was carried out on 46 accounting graduate students as participants. The results of this research indicate that in selecting the investment projects, participants tend to comply with the bonus allocation policies and that balanced scorecard training is capable of predisposing participants to select projects that are oriented to long-term benefits by observed to financial and non-financial aspects. This research is specifically expected to contribute in the form of an illustration to the company about the importance of training related to the concepts and assignment techniques as well as an overview of the importance of providing appropriate bonus allocation bases to improve employee performance and evade opportunistic behavior
The Influence of Business Models, Information Technology on the Quality of Accounting Information Systems Digitizing MSMEs Post-COVID-19 S Supriyati; Sri Mulyani; Harry Suharman; Taufiq Supriadi
Jurnal Sistem Informasi Vol. 18 No. 2 (2022): Jurnal Sistem Informasi (Journal of Information System)
Publisher : Faculty of Computer Science Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.381 KB) | DOI: 10.21609/jsi.v18i2.1141

Abstract

Many organizations realize the importance of building information systems based on the formulation of business models and implementing them into company activities. The survival of an organization is determined by its ability to compete in the market. In modern systems, there are dependencies between enterprise information systems, business models and enterprise business processes. There is an equally strong influence between business models and information systems. The goal achieved between business models and information systems is to maintain a balance between the three dimensions of sustainable development, namely: environmental, social, and economic. The research method used is qualitative with a field approach, an institutional approach, and a library approach. The types of data used in this research are primary data and secondary data. The data collection technique used is observation and literature study both nationally and internationally, while secondary data comes from journals, proceedings, government regulations, and statutory regulations. The output target achieved is obtaining business models, information technology on the quality of MSME accounting information systems after Covid-19.
Co-Authors Ajeng Apridiyanti Amalia Tresna Fadhilah Fauziah Rahman Sofik Handoyo Sri Mulyani Supriyati Taufiq Supriadi Zaldy Adrianto